Section 458 in Rules under the United Provinces Excise Act, 1910
458. Bonded warehouses fittings and apparatus.
(1)Bonded warehouses may be established by the Excise Commissioner at the headquarters of tahsil in such places as from convenient centres of supply. No rent shall be charged from the contractor for the use of such buildings. All fittings or articles concerned with the supply, storage, gauging, handling and issue of spirit shall be supplied by the contractor. Registers, forms, hydrometers and bung rods used by the Excise Inspector shall be supplied by Government. A stock register of Government property shall be maintained in Form P. D. 4.(2)Inspection by Collectors and District Excise Officer. - Collectors and District Excise Officers should inspect the bonded warehouses in their districts at least once a year, and record the result of their inspection in the inspection book of the warehouse.The Excise Inspector in-charge shall submit a copy of the inspection note to the Excise Commissioner through the Assistant Excise Commissioner.
